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TMI Blog2019 (12) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner on 23.03.2019 at 3 p.m. and reference to the same is found in e-mail addressed by the petitioner to the Department on 23.03.2019 - as submitted that the appearance on 22.03.2019 as stipulated under Annexure-A was not possible - HELD THAT:- In light of the hearing itself being fixed on 22.03.2019 and petitioner himself receiving the notice on 23.03.2019 and also taking note of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing to the petitioner. Petitioner to submit necessary reply to the show cause notice at Annexure-A within a period of one week from the date of receipt of certified copy and avail of opportunity from the authority within a week thereafter. - WRIT PETITION NO.110318 OF 2019 (T-IT) - - - Dated:- 9-9-2019 - HON BLE MR. JUSTICE S. SUNIL DUTT YADAV PETITIONER: SRI.GANGA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppearance on 22.03.2019 as stipulated under Annexure-A was not possible. 3. Learned counsel for the respondent-Authority would point out that there was an intimation regarding the hearing on 22.03.2019 by way of e-mail sent to the petitioner on 23.03.2019 and enlarging time till 25.03.2019. However, it is to be noticed that the order itself has been passed on 26.03.2019. The purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unity to the petitioner and there after passing an order under Section 201(1) 201(1A) of Income Tax Act, 1961. In light of violation of principles of natural justice, the order at Annexure- D is set aside with a direction to pass fresh order after affording an opportunity of hearing to the petitioner. 5. Petitioner to submit necessary reply to the show cause notice at Annexure-A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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